KANSAS CITY (DTN) -- What farmers and other small employers don't know about the Affordable Care Act could hurt them. Small businesses aren't required to offer health insurance under ACA, but they could face massive fines starting in 2014 if they offer to reimburse employees' individual expenses with pre-tax dollars. For example:

-- Until an agricultural meeting last week, Greg, a seed corn grower with 10 employees, had been under the false impression that the ACA's employer mandates didn't affect him. He currently pays employees a flat $5,000 pre-tax in a Medical Reimbursement Plan to cover health costs, such as ...